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<title>03. 브라질현대 전결</title>
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    	<span>지출전결사항</span>
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        <th scope="col" rowspan="2">조직 구분</th>
        <th rowspan="2" scope="col">업무내용</th>
        <th colspan="4" scope="col">전결권</th>
        <th rowspan="2" scope="col">비고</th>
        </tr>
      <tr>
          <th scope="col">팀장<br /><span class="f_normal f11">(현지인)</span></th>
          <th scope="col">부서장<br /><span class="f_normal f11">(현지인)</span></th>
          <th scope="col">부문장<br /><span class="f_normal f11">(주재원)</span></th>
          <th scope="col">법인장</th>
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        <td>전부문 공통</td>
        <td class="none_left tit1">1. 직접비 (자재구매, 설치, 보수, 외주 관련 비용)</td>
        <td></td>
        <td></td>
        <td></td>
        <td></td>
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      <tr>
        <td>&nbsp;</td>
        <td class="none_left tit2">1) 예산 및 품의받은 한도내에 있는 경우,</td>
        <td></td>
        <td></td>
        <td></td>
        <td></td>
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        <td>&nbsp;</td>
        <td class="none_left tit3">• 1개월 단위 합산지출의 경우,</td>
        <td></td>
        <td></td>
        <td></td>
        <td></td>
        <td></td>
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        <td>&nbsp;</td>
        <td class="none_left tit4"> - 1건당 R$ 20,000 이상.</td>
        <td></td>
        <td></td>
        <td></td>
        <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
        <td></td>
        </tr>
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        <td>&nbsp;</td>
        <td class="none_left tit4">- 1건당 R$ 4,000 이상 R$ 20,000 미만.</td>
        <td></td>
        <td></td>
        <td></td>
        <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
        <td></td>
        </tr>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 4,000 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit3">•  Proj.단위 합산지출의 경우</td>
          <td></td>
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          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 4,000 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 4,000 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 이상 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit2">2) 승인받은 품의서에 구매조건과 대금지급조건 및</td>
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          <td>&nbsp;</td>
          <td class="none_left tit2">&nbsp;&nbsp;&nbsp;&nbsp;지출금액이 확정되어 있는 경우,</td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 지출금액과 관계없이 계약금 및 중도금 지급.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔금 지급 및 완료보고.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit2">3) 예산이 없는 경우(추가예산품의).</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit2">4) 예산 및 품의받은 한도를 초과하는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- '추가예산 전결사항'에 따름.</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit2">5) 한국 현대엘리베이터 승인한도 초과하는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
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          <td>&nbsp;</td>
          <td class="none_left tit4">- '한국 현대엘리베이터와의 협의 규정'에 따름.</td>
          <td></td>
          <td></td>
          <td></td>
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          <td>&nbsp;</td>
          <td class="none_left tit1">2. 간접비</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
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      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">1) 예산 및 품의받은 한도내에 있는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit3">• 1개월 단위 합산지출의 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 20,000 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 4,000 이상 R$ 20,000 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 4,000 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit3">• 1개월 지출의 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 2,000 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 2,000 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 이상 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
          </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
          </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">2) 승인받은 품의서에 구매조건과 대금지급조건 및</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">&nbsp;&nbsp;&nbsp;지출금액이 확정되어 있는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 지출금액과 관계없이 계약금 및 중도금 지급.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔금지급 및 완료보고.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">3) 예산이 없는 경우(추가예산품의).</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">4) 예산 및 旣품의 한도를 초과하는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- '추가예산 전결사항'에 따름.</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">5) 한국 현대엘리베이터 승인한도 초과하는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- '한국 현대엘리베이터와의 협의 규정'에 따름.</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit1">3. 유·무형자산의 취득</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 상기 '1. 직접비'와 동일.</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit1"> 4. 유·무형자산의 처분, 폐기</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">1) 건물, 구축물 중 내용년수 미경과분</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td>처분예정일 기준</td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">2) 기계장비, 차량 중 내용년수 미경과분</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td>처분예정일 기준</td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔존가액 R$ 2,000 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔존가액 R$ 400 이상 R$ 2,000 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔존가액 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">3) 공구, 기구(운반기구 포함), 비품 중 내용년수 미경과분</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td>처분예정일 기준</td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔존가액 R$ 800 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔존가액 R$ 400 이상 R$ 800 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 잔존가액 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">4) 내용년수 경과분</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td>처분예정일 기준</td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit1">5. 유형자산의 수선, 수리 및 이전 설치.</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 2,000 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 2,000 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 이상 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit1">6. 판매비와 관리비 및 기타 지출</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">1) 예산 및 품의받은 한도내에 있는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 700 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 700 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 이상 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 200 미만.</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 사내 규정에 의한 지출(통신비, 출장비, 시내교통비 등)</td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 법률에 의해 부과되는 의무비용 지출(보험, 기금 등)</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">2) 예산 및 품의 한도를 초과하는 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- '추가예산 전결사항'에 따름.</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">3) 예산에 정함이 없는 항목의 지출의 경우,</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- '추가예산 전결사항'에 따름.</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">4) 임직원 급여 및 상여금</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">5) 퇴직과 관련한 지출</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">6) 기부금 지출</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit1">7. 기타 사항</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">1) 법인세 등 국세 납부</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">2) 부가세 납부</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">3) 수입관세 납부</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 1,000 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 1,000 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">4) 소득세 등 원천징수세액 납부</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">5) 기타 지방정부 세액 납부</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">6) 가지급금</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 700 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 1,000 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">7) 선급금</td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 700 이상.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 이상 R$ 700 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit4">- 1건당 R$ 400 미만.</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      <tr>
          <td>&nbsp;</td>
          <td class="none_left tit2">8) ROYALTY, 배당금의 지급</td>
          <td></td>
          <td></td>
          <td></td>
          <td><img src="../../images/check_confirm.gif" width="22" height="22" alt="승인" /></td>
          <td></td>
      </tr>
      </tbody>
  </table>
  </p>
  <p class="advice"><span class="b f_blue2">도움말</span><br />
  1) '예산'이라함은 사업계획 편성시 법인장이 최종 승인한 간접비 예산을 말함.<br />
  2) '품의'라 함은 회사 업무규정과 절차, 규정양식에 따라 전결권자가 결재한 문서의 내용을 말함.<br />
  3) 이미 승인받은 지출이라도 중간에 구매조건, 대금지급조건 등이 종전 내용보다 악화되어 변경된 경우에는 품의서에 추가 확인서명이 필요함.<br />
  4) 상위조직에 부문장이 없는 부서는 전결권이 법인장에 귀속됨.<br />
  5) 최초 지출결정 후 3개월 이내에 집행이 이루어지지 않은 경우에는 자동 폐기되며, 다시 지출전결 절차에 따라 업무진행함.<br />
  6) 가지급금의 정산도 본 지출규정을 준용.</p>
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